1.audit 审计 SgiDh dE
2.attestation 鉴证 n[|6khOL-
3.credibility 可信赖程度 x.ba|:5
4.audit of financial statements 财务报表审计 fTcY"A,2
5.agreed-upon procedures 执行商定程序 #00D?nC
6.high levels of assurance 高水平保证 QCWf.@n
7.compilation 编制 E30Ln_^o
8.reliability 可靠性 DY8(g=TI|1
9.relevance 相关性 +,z)#
10.professional skepticism 职业谨慎 )AI?x@
11.objectivity 客观性 opXDm\
12. professional competence 专业胜任能力 [_V:)
13.Senior/CPA-in-charge 项目经理 teAukE=}
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 t
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16.the client 委托人 e9 *lixh
17.change CPA 更换注册会计师 Ls1B\Aw _
18.the existing CPA 现任注册会计师 G{+2xN
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19.the successor CPA 后任注册会计师 U9
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20.the preceding CPA前任注册会计师 }-74 f
21.issue the audit report 出具审计报告 :> SLQ[1
22.expert 专家 `^x9(i/NE
23.the board of directors 董事会 w//omF'`
24.knowledge of the entity‘ s business 了解被审计单位情况 `Ug tvo
25.assess material misstatement risks评估重大错报风险 *jE;9^
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3
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27.a general knowledge of —— 初步了解―――的情况 %&h c"7/k
28.a more knowledge of—— 进一步了解的情况 ya.n'X14
29.the prior year‘s working papers 以前年度工作底稿 CcY7$D
30.minutes of meeting 会议纪要 Z|I-BPyn
31.business risks 经营风险 nM8[
32.appropriateness 适当性 w
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33.accounting estimate 会计估计 q*bt4,D&Es
34.management representations 管理层声明 6J\fF tB@V
35.going concern assumption 持续经营假设 P#MK
36.audit plan 审计计划 6WeM rWx
37.significant audit areas 重点审计领域 _w>uI57U
38.error 错误 %m`zWg-
39.fraud舞弊 f!x[ln<
40.modified or additional procedures 修改或追加审计程序 hO3{
41.misappropriation of assets 侵占资产 FqZgdmwR
42.transactions without substance 虚假交易 at|
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43.unusual pressures 异常压力 n1,S_Hs
44.the suspected noncompliance 涉嫌存在违法行为 H O*YBL
45.materialiy 重要性 9 I{/zKq
46.exceed the materiality level 超过重要性水平 :^#vxdIC?
47.approach the materiality level 接近重要性水平 A?A9`w
48.an acceptably low level 可接受水平 |@wyC0k!
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
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50.misstatements or omissions 错报或漏报 g*J@[y;
51.aggregate 总计 &I/qG`W
52.subsequent events 期后事项 O m9jtWk
53.adjust the financial statements 调整财务报表 s$ z2 c
54.perform additional audit procedures 实施追加的审计程序 \f%.
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55.audit risk 审计风险 Q|c|2byb
56.detection risk 检查风险 m*Cu-6&qd
57.inappropriate audit opinion 不适当的审计意见 X#`dWNrN
58.material misstatement 重大的错报 :$%>4+l
59.tolerable misstatement 可容忍错报 )R &,'`\
60.the acceptable level of detection risk 可接受的检查风险